Implication from the Changes of the Major Accounts on the Financial Statements of the Companies which adopted the K-IFRS early

Hyun Geol Shin¹ · Tae Kyun Lim² · Seok Woo Jeong³ · Hyung Sung Han⁴

¹ Professor, Konkuk University, School of Business, ² Assistant Professor, Chonbuk National University, Division of Business Administration, ³ Professor, Korea University, Business School, ⁴ Lecturer, Korea University, Business School